Service Tax Refund to Exporter

This query is : Resolved

manoj k jain (Querist)
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01 October 2008 Bulk export requires accumulation of cargo at port and therefore it happens that cargo taken in one quarter to port is exported in next quarter.

Also the exporters pay service tax GTA on the payment to transporters. In such situation also it happens that Service Tax is paid in the next quarter of export.

Refund Claim of Service Tax provisions requires that for each quarter proof of exports and service tax payment is to be submitted within 60 days from the end of quarter. The provisions are based on the assumption that Service Tax on Services shall be paid in the same quarter of exports.

So please guide how does one claim service tax refund in the cases where service tax payment and export do not fall in same quarter?

S.Srinivasaraghavan

S.Srinivasaraghavan (Expert)
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02 October 2008 Can you explain this giving actual dates with an instance?

manoj k jain

manoj k jain (Querist)
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03 October 2008 Suppose material is moved from place of removal and reached to Port in the quarter ending December 2007. Material is exported in next quarter i.e. in the quarter ending March 2008. For Service Tax Refund Export and payment of service tax are not in same quarter so how will one claim refund?

manoj k jain

manoj k jain (Querist)
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03 October 2008 query is still open.